9911796707
TMI Blog2019 (1) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... s declared by the appellant. Resultantly, vide show cause notice bearing No.7769 dated 25.09.2014, service tax amounting to Rs. 19,90,256/- allegedly short paid for the above mentioned period was proposed to be recovered alongwith the cenvat credit amount of Rs. 54,192/-allegedly availed wrongly alongwith the interest at the appropriate rate and the proportionate penalty. The said proposed recovery was confirmed vide the order of Additional Commissioner bearing No. 06 dated 28th February, 2018. Being aggrieved an appeal was preferred before Commissioner (Appeals), who vide the order under challenge bearing No.787 dated 27.04.2018 has upheld the Order in Original. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Mr. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellant was afforded due opportunity of personal hearing. Para 9 of the order is being impressed upon while justifying the order. Appeal is accordingly, prayed to be dismissed. 5. After hearing both the parties, I observe that the Department noticed the short payment on the total taxable value as declared by the appellant and also noticed that the cenvat credit in excess has been availed by the appellant. To my opinion this issue relates to examination of documents and thereafter to correlate as to whether there was any short payment of service tax during the impugned period w.e.f. July, 2012 to March, 2014 and as to whether the excess cenvat credit of Rs. 54,192/- has been availed by the appellant during the said period. I further obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty i.e. for an amount of Rs. 56,017/- was suo moto deposited way back in the year 2013. The authorities below are silent qua this deposit as well. The record also bear another document in the form of the certificate from the Chartered Accountant of the appellant to certify that service tax returns of the appellant were prepared by them on the software developed, prepared and designed by M/s. MDA Software Ltd. It is certified therein clearly that due to certain glitches, not noticed earlier, the input credit availed during the relevant period were not shown in the ST-3 returns as utilized towards discharging of output Service Tax liability for the impugned period, which resulted in the anomalous situation of large credit balances simultaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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